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California – Military Thrift Store Exemption Extended

SALT Report 2881 – The California General Assembly has extended the sunset date for the sales and use tax exemption for tangible personal property sold by military thrift stores for 10 years. Previously, the exemption was set to sunset on January 1, 2014; however, the new sunset date is January 1, 2024.

The exemption applies to thrift stores that are located on a military base and are operated by an approved entity that provides financial, educational, and other assistance to members of the U.S. Armed Forces, their family members, and survivors.